
Austria Citizenship by Investment
From ~USD 3.4M
24-36 mo · 190+ visa-free
Malta has replaced its former investor-citizenship model with a merit-based naturalisation route that still delivers EU citizenship, but with no published fixed investment price tag.

Program overview
Key benefits
Family inclusion
Program details
Following an EU Court of Justice ruling ordering Malta to terminate its citizenship for investment scheme, Malta amended its citizenship framework in 2025 and introduced a merit-based naturalisation pathway aimed at individuals who can demonstrate exceptional services or merit tied to Malta's national interest.
Unlike classic CBI programs, the merit-based route is not a published menu of donations or real estate thresholds. The regulations focus on eligibility, due diligence, and a structured process including a proposal stage and formal application, alongside practical requirements such as maintaining adequate residential property in Malta and evidence of residence before applying.
A successful applicant ultimately receives Maltese citizenship, which is EU citizenship and brings full EU free-movement rights. The Maltese passport is consistently ranked in the top global tier for mobility, with approximately 185 visa-free or visa-on-arrival destinations. Processing time is not fixed in the legislation; market guidance commonly cites roughly 12 to 18 months, noting that the required pre-application residence period effectively sets a floor.
Due diligence is positioned as a central pillar of the post-2025 framework. Eligible family members can typically be included (spouse and dependants), with adult children up to age 29 and older dependent parents subject to specific conditions.
Tax situation
| Tax Type | Default | IP Box Regime | Highly Qualified Persons (HQP) Rules | Retirement Programme (MRP) |
|---|---|---|---|---|
| Eligibility | Any resident | Residency | Residency | Residency |
| Duration | Indefinite | Indefinite | 5 years | Indefinite |
| Income Tax | 0-35% | 1.75% effective | 15% flat | 15% flat |
| Foreign Income | Remittance basis | Partially exempt | Taxed | Remittance basis |
| Capital Gains | 35% / 8% | 95% deduction | N/A | 0% |
| Dividends | None | Standard Malta rates | N/A | 0% |
| Wealth Tax | None | None | None | None |
| Inheritance Tax | None | None | None | None |
| Learn more | Learn more | Learn more |
Interested in Malta Citizenship by Investment?
Our advisors can guide you through the application process and help you evaluate if this program fits your goals.
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ECJ Ruling on Malta CBI
EUR-Lex Court Judgment C-181/23·Last checked: 16/01/26
Merit-Based Naturalisation Regulations
Malta Parliament Legal Notice 159/2025·Last checked: 16/01/26
2025 Citizenship Act Amendments
Aġenzija Komunità Malta·Last checked: 16/01/26
Expert guidance
Our advisors guide you through investment requirements, due diligence, and the full application process.
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